2000 (12) TMI 508

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..... ent. [Order per : Gowri Shankar, Member (T)]. - The question for consideration in these appeals is the classification of glossy aluminium sheets laminated with a combination of kraft paper and resin. The process of manufacture explained in the undated note of O.P. Chabra, Manager of the respondent, indicates that the kraft paper is impregnated with a solution of resin. An aluminium sheet p .....

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..... 3. The manufacturer appealed this order. The Collector (Appeals) took note of the provisions of note I(d) to Chapter 76, that products classifiable under Heading 76.06 continue to remain in it even if they are perforated, corrugated, polished or coated, proved that they had not assumed the character of articles of product of any other heading. He therefore confirmed the classification claimed by t .....

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..... us, and its description in the literature indicates the different colours and patterns in which it is available The product literature shows that it can be cleaned by simple soap solution and is not affected by foods, beverages and household chemicals. It is thus clear that the use of the product involves exploitation of the properties that the aluminium provides. 6. At the same time is accepte .....

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..... e explanatory notes of Chapter explaining the classification of Combinations of plastic materials with other materials other specifies the products which are covered by the chapter, provided that they retain the essential character of articles of plastic. Note (a) refers to plates, sheets of plastics incorporating reinforcement or a supporting mesh of another material embedded in the body of the .....

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..... tion are not solely provided by aluminium, paper or plastic. The plastic without the aluminium will be of no use at all for the use that the product is put to. The aluminium also cannot be put to the intended use without the plastic and paper lamination. It appears to us that all three materials both contribute in equal measure. We are therefore compelled to fall back upon note 3(c), providing for .....

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